This petition under Article 226 of the Constitution is directed against an assessment order and a demand notice (annexures A and B) made by the Assistant Sales Tax Officer, Nagpur Circle, assessing the petitioner to sales tax on a sum aggregating to Rs. 35,008-14-0 and for writs quashing the same and directing the Assistant Sales Tax Officer to delete the said sum from the assessable quantum.

2. The facts of the case are simple. The petitioner runs a yarn shop and a dyeing factory under the name and style of Ramsaran Ramsahai at Nagpur. He is a registered dealer for the purposes of the Central Provinces and Berar Sales Tax Act, 1947. The petitioner submits that he carries on the business of purchasing and selling undyed yarn only. In his factory, however, the petitioner dyes yarn for his customs and for this purpose purchases dye-stuff, which he uses for this business. In the course of assessment proceedings pertaining to the period 10th November, 1950, to 30th October, 1951, (i.e., Diwali to Diwali) the petitioner was called upon to furnish the figures of the total purchase price of dyes and chemicals for use in his factory. The petitioner complied with the request and furni